SASU CLAUDE REY : revenue, balance sheet and financial ratios

SASU CLAUDE REY is a French company founded 13 years ago, specialized in the sector Commerce de détail de jeux et jouets en magasin spécialisé. Based in PARIS (75010), this company of category PME shows in 2024 a revenue of 171 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-09-19

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Synthèse

Santé financière : Fragile

Signal structurel : résultat d'exploitation insuffisant pour couvrir les intérêts.

In summary, SASU CLAUDE REY combines a growing business with positive profitability. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - SASU CLAUDE REY (SIREN 792964447)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 171 233 € 172 673 € 151 886 € 145 015 € 122 063 € 118 896 € 108 617 € 98 772 € 93 330 € 84 864 €
Net income 16 554 € 1 912 € 29 754 € 15 258 € 22 125 € 35 761 € 12 733 € 773 € 6 785 € -9 137 €
EBITDA 21 322 € 4 555 € 37 386 € 21 405 € 6 483 € 38 361 € 14 127 € 2 596 € 11 841 € 1 851 €
Net margin 9.7% 1.1% 19.6% 10.5% 18.1% 30.1% 11.7% 0.8% 7.3% -10.8%

Revenue and income statement

In 2024, SASU CLAUDE REY achieves revenue of 171 k€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.8%. Slight decline of -1% vs 2023. After deducting consumption (104 k€), gross margin stands at 67 k€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 21 k€, representing 12.5% of revenue. Positive scissor effect: EBITDA margin improves by +9.8 pts, sign of improved operational efficiency. Compared with its sector, this ratio places the company among the best positioned (sector median: 3.4%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 17 k€, i.e. 9.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

171 233 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

67 292 €

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

21 322 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

18 700 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

16 554 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

12.4%

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 17%. This ratio is more favorable than the sector median (22.1%). Financial autonomy (= Equity / Total assets x 100) reaches 11%. This ratio is slightly less favorable than the sector median (29.9%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This ratio is more favorable than the sector median (0.6 years). Cash flow represents 11.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.8%).

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

17.3%

Financial autonomy (2024) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

10.89%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

11.25%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.16

Asset age ratio (2024) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

18.0%

Solvency indicators evolution
SASU CLAUDE REY

Sector positioning

Debt ratio
17.3% 2024
Q1: 2.0%
Med: 22.05%
Q3: 94.75%
Good +7 pts over 3 years

In 2024, the debt ratio of SASU CLAUDE REY (17.3%) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
10.89% 2024
Q1: 7.41%
Med: 29.86%
Q3: 55.89%
Average +8 pts over 3 years

In 2024, the financial autonomy of SASU CLAUDE REY (10.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.16 years 2024
Q1: 0.0 years
Med: 0.57 years
Q3: 3.44 years
Good -6 pts over 3 years

In 2024, the repayment capacity of SASU CLAUDE REY (0.16) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 2.46. This ratio is more favorable than the sector median (2.2). The interest coverage ratio (= EBIT / Interest expenses) is 0.8x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2024) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

2.46

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.82

Liquidity indicators evolution
SASU CLAUDE REY

Sector positioning

Liquidity ratio
2.46 2024
Q1: 1.43
Med: 2.22
Q3: 3.44
Good -21 pts over 3 years

In 2024, the liquidity ratio of SASU CLAUDE REY (2.46) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.82x 2024
Q1: 0.0x
Med: 0.41x
Q3: 3.7x
Good

In 2024, the interest coverage of SASU CLAUDE REY (0.8x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 27 days. Favorable situation: supplier credit is longer than customer credit by 27 days. Inventory turnover is 82 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 28 days of revenue, i.e. 13 k€ to permanently finance.

Operating WCR (2024) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

13 420 €

Customer credit (2024) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

0 j

Supplier credit (2024) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

27 j

Inventory turnover (2024) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

82 j

WCR in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

28 j

WCR and payment terms evolution
SASU CLAUDE REY

Positioning of SASU CLAUDE REY in its sector

Comparison with sector Commerce de détail de jeux et jouets en magasin spécialisé

Valuation estimate

Based on 110 transactions of similar company sales (all years), the value of SASU CLAUDE REY is estimated at 76 610 € (range 25 112€ - 146 227€). With an EBITDA of 21 322€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.24x (conservative valuation). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.

Estimated enterprise value 2024
110 transactions
25k€ 76k€ 146k€
76 610 € Range: 25 112€ - 146 227€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
21 322 € × 4.7x
Estimation 100 472 €
18 388€ - 174 484€
Revenue Multiple 30%
171 233 € × 0.24x
Estimation 40 243 €
34 106€ - 66 279€
Net Income Multiple 20%
16 554 € × 4.3x
Estimation 71 509 €
28 435€ - 195 506€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 110 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Commerce de détail de jeux et jouets en magasin spécialisé)

Compare SASU CLAUDE REY with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de jeux et jouets en magasin spécialisé

Top companies in Commerce de détail de jeux et jouets en magasin spécialisé

Largest companies by revenue in the sector Commerce de détail de jeux et jouets en magasin spécialisé:

Top companies in Paris

Largest companies by revenue in the department Paris:

Voir le classement complet du département Paris

Frequently asked questions about SASU CLAUDE REY

What is the revenue of SASU CLAUDE REY ?

The revenue of SASU CLAUDE REY in 2024 is 171 k€.

Is SASU CLAUDE REY profitable?

Yes, SASU CLAUDE REY generated a net profit of 17 k€ in 2024.

Where is the headquarters of SASU CLAUDE REY ?

The headquarters of SASU CLAUDE REY is located in PARIS (75010), in the department Paris.

Where to find the tax return of SASU CLAUDE REY ?

The tax return of SASU CLAUDE REY is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does SASU CLAUDE REY operate?

SASU CLAUDE REY operates in the sector Commerce de détail de jeux et jouets en magasin spécialisé (NAF code 47.65Z). See the 'Sector positioning' section above to compare the company with its competitors.